Please let me know, duties of auditor which are specified under section 143(1) and Report on Principal assertions u/s 143(3), whether these should be write serially in exams or writing in any way is sufficient.

1 answer

143(1) First Para is about powers
Then Second Para a,b,c,d,e,f are regarding inquiry.
142(2) duty to give audit report
143(3) duty to report certain matters in audit report (principle assertions)
143(4) in case of negative comments give reason
143(1) Second Para Inquiry
143(3) duty to report
are post important
sequence can change

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